2015 (9) TMI 1335

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....ejected the appeal of the appellant. The issue involved in the present case is that whether Cenvat credit is admissible on the service of outdoor catering services provided by the outdoor caterers in the factory of the appellant. 2. Shri. Haren M. Gandhi, Manager Indirect Taxes, appearing on behalf of the appellant submits that the period involved in the present case is prior to 1/4/2011 and he submits that the outdoor catering services for personal use was excluded from the definition of input service as given in the Cenvat Credit Rules, and w.e.f. 1/4/2011, therefore prior to 1/4/2011 outdoor catering services used in the factory premises for catering of food to the workers and employees is admissible input service and Cenvat Credit is....

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....sure regarding availment of Cenvat Credit in respect of outdoor catering service, there is no reason to allege the suppression of facts. Therefore the invocation of extended period in the show cause notice is absolutely illegal and incorrect. Therefore demand beyond one year from the date of show cause notice is not maintainable on the ground of time bar. Without prejudice he submits that the appellant, before the Commissioner (Appeals) made alternative submission that they are collecting small amount of 3% from the employee towards the catering service therefore at the most credit attributed to the said 3% amount of the total catering service charged, can only be denied however, the Commissioner (Appeals) has not considered the same in the....

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....gments of Larger Bench in the case of the GTC Industries Ltd (supra) and also in the judgment of this Tribunal in the appellant own case, the appellant is entitled for the credit of Service tax paid on outdoor catering service. However it was submitted by the Ld. Counsel that they have collected 3% of the total catering charges from their employees. In view of the judgment cited by the Ld. A.R. Cenvat credit shall not be allowed on the amount attributed to the service charges which is collected from the employees. As regard the time bar, I have gone through monthly return submitted by the appellant from time to time and found that appellant have submitted the copies of input service invoices on which Cenvat credit was availed. The annexure ....